Public auditing is carried out by a network of audit institutions, who work together in a partnership of trust. This cooperation between audit institutions - such as is established in Article 287 paragraph 3 of the Treaty of the Functioning of the European Union and as it works in practice on a national and international level - ensures comprehensive, necessary and efficient auditing, achieves necessary transparency and therefore contributes greatly to building trust in democratic institutions.

In terms of setting goals to increase the efficiency and effectiveness of auditing in the public sector, the ACA works together with other audit institutions and further intensifies this cooperation.